An official website of the U.S. Gov An official website of the U.S. GovTax returns are compared to similar returns, reviewed for entries, issues, or transactions under audit.
The IRS contracts with Private Collection Agencies to help collect certain overdue federal tax debts.
The IRS will typically discuss payment options with taxpayers prior to the assessment of additional tax.
A notice sent to a taxpayer stating the IRS publicly filed a notice of tax lien for unpaid taxes.
The process of resolving disputes by filing or answering a complaint through the tax court system.
Official website of the IRS that provides a range of information, forms, worksheets, and links on all tax-related topics.
Centers to provide in-person tax law assistance to a taxpayer during the filing season that require an appointment.
Free online resources available to taxpayers to prepare their tax returns.
Software used by taxpayers to prepare and file individual income tax returns for free.
Available for Collection cases; taxpayer cannot go to tax court if they disagree with the Appeals decision.
A taxpayer and the IRS agree the tax is owed but a taxpayer cannot pay due to their current financial situation.
Available for Collection cases, a taxpayer can request Appeals conference before or after collection action is taken but cannot go to tax court if they disagree with the Appeals decision.
A tax return has met all the requirements and is accepted for processing.
The IRS assesses any applicable tax, penalty, and interest owed by the taxpayer.
A taxpayer’s opportunity to contest Appeals determination before tax court.
Consideration of risks to the government when considering a tax determination.
Claim filed by a taxpayer on an amended return showing an overpayment of tax.
Conference with a technical Appeals employee to discuss IRS actions to resolve the tax liability.
